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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-andhra-pradesh-b-posetty-co-s-c-l-petition-no-57-of-1978</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-milan-trading-corporation-commissioner-of-income-tax-rajkot-248-of-1983</loc>
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